Section 40(1) in The Jawahar Lal Nehru Krishi Vishwa Vidyalaya Act, 1963
(1)The annual Accounts and balance sheet of the Vishwa Vidyalaya shall be prepared by the Comptroller under the direction of the Vice-Chancellor, and all moneys accruing to or received by the Vishwa Vidyalaya from whatever source and all amounts disbursed or paid shall be entered in the accounts.
